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When Crossett Corporation was organized in January 2018, it immediately issued 4

ID: 2520800 • Letter: W

Question

When Crossett Corporation was organized in January 2018, it immediately issued 4,000 shares of $50 par, 6 percent, cumulative preferred stock and 50,000 shares of $20 par common stock. Its earnings history is as follows: 2018, net loss of $35,000; 2019, net income of $125,000; 2020, net income of $215,000. The corporation did not pay a dividend in 2018.

Required

How much is the dividend arrearage as of January 1, 2019?

Assume that the board of directors declares a $40,000 cash dividend at the end of 2019 (remember that the 2018 and 2019 preferred dividends are due). How will the dividend be divided between the preferred and common stockholders?

Assume that the board of directors declares a $40,000 cash dividend at the end of 2019 (remember that the 2018 and 2019 preferred dividends are due). How will the dividend be divided between the preferred and common stockholders? (Negative amounts should be indicated by a minus sign.)

(6)

Total Div Declared (1)

2018 Arrange ___(2)

2019 Preferred div ____(3)

Available for Common ____(4)

Distributed to Common____(5)

Total Distribution _____(6)

AMOUNT PREFFERED COMMON (1) (2) (3) (4) (5)

(6)

Total Div Declared (1)

2018 Arrange ___(2)

2019 Preferred div ____(3)

Available for Common ____(4)

Distributed to Common____(5)

Total Distribution _____(6)

Explanation / Answer

How will the dividend be divided between the preferred and common stockholders?

Nos. Par value Amount 6% Preference Share 50000 20 10,00,000.00 Preference Dividend- 2018        60,000.00 Preference Dividend- 2019        60,000.00 Preference Dividend arrear     1,20,000.00 Stock Dividend        40,000.00 Total Dividend     1,60,000.00
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